That would depend on the penalty and how it is accessed. Example 1: A running back gains 10 yards on a play. A penalty is called for offensive holding and is accepted by the defensive team. The penalty is assessed from the original line of scrimmage. The play 'does not count' and the running back is not credited with 10 yards towards his rushing yardage total. Example 2: A running back gains 10 yards on a play. A penalty is called for defensive grabbing the face mask and is accepted by the offensive team. The penalty is assessed from where the play ended. The play 'does count' and the running back is credited with 10 yards towards his rushing yardage total. Example 3: A running back loses 3 yards on a play. A penalty is called for defensive offsides and is accepted by the offensive team. The penalty is accessed from the original line of scrimmage. The play 'does not count' and the running back is not credited with -3 yards towards his rushing total. One general rule to determine whether the play 'counts' on a penalty is to determine from where the penalty yardage is accessed. If it is accessed from the line of scrimmage that the play started, the play does not count. If the penalty yardage is accessed from where the played ended, the play does count.
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